Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document

Tax199891 sections8 chapters

Chapter II Stamp Duties

Statutory text

(1) Notwithstanding anything contained in section 5 or section 7 or in any other law for the time being in force, the duty chargeable on any of the several instruments employed for completing a transaction of sale, mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in the State of Rajasthan have been chargeable under this Act, with a higher rate of duty be the duty with which the principal or original instrument would have been chargeable under section 20 unless it is proved that the duty chargeable under this Act has been paid-
- (a) On the principal or original instrument, as the case may be,
- (b) Or in accordance with the provisions of this section.
(2) Notwithstanding anything contained in section 39 or in any other law for the time being in force, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon: Provided that a court before which any instrument, counterpart, duplicate or copy is produced, shall permit the duty chargeable under this section to be paid thereon any may then receive it in evidence.

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